[kahawe]

I think the problem isn't one or two people deciding to manage some 50 lines in an Excel file.

The huge problem is that Excel file eventually growing and you start adding sheets and macros until it becomes this HUGE clusterfuck that some interns worked on too and other people who are long gone and folks are still using this monstrosity because that's "how we always did it"... and they continue to live with this broken crutch instead of re-doing it the right way at that point.

I have seen user access reviews done in Excel, for way over 1000 users with an average of 8 accounts per user and at least 60 different managers who were responsible for checking their own employees and partly they would delegate it down to the individual team leaders. In one Excel file they sent around by email(!) and some poor sap who had to somehow make sense of it all and merge it.